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All Journal Juara: Jurnal Riset Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Humanism : Jurnal Pengabdian Masyarakat Majalah Ilmiah UPI YPTK Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Abdimas Bina Bangsa JRAM (Jurnal Riset Akuntansi Multiparadigma)
Imelda Sari
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas YARSI
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : JRAM (Jurnal Riset Akuntansi Multiparadigma)

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Pengaruh Good Corporate Governance Terhadap Internet Financial Reporting Auliffi Ermian Challen; Imelda Sari; Sheila Ariska; Syifa Nia Muslimah
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i1.6767

Abstract

The purpose of this study is to analyze how the influence of good corporate governance on disclosure of internet financial reporting (IFR). Good corporate governance in this study is proxied by the ownership structure (managerial ownership and public ownership), the characteristics of the board of commissioners (number of members of the board of commissioners and number of board meetings), and characteristics of the audit committee (number of members of the audit committee and number of audit committee meetings). The population in this study were all companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, the number of samples in this study were 392 companies. Testing the research hypothesis using multiple regression analysis. The test results show that the  managerial ownership have a positive effect on disclosure of internet financial reporting. Meanwhile, the public ownership, the number of members of the board of commissioners, the number of board meetings, the number of members of the audit committee, and the number of audit committee meetings do not affect the disclosure of internet financial reporting.
Co-Authors Auliffi Ermian Challen Budiantoro, Harry Elmanizar Elmanizar Hestin Agus Tantri Hestin Agus Tantri Ningsih Hesty Juni Tambuati Subing Kanaya Lapae La Diadhan Hukama Muhammad Faisal Nurlita Malawat Risya Aulia Sheila Ariska Subhan Harie Syifa Nia Muslimah